DIRECTIONS FOR IMPROVING FINANCIAL STATEMENTS OF ELECTRICITY NETWORK ENTERPRISES BASED ON IFRS
Keywords:
IFRS, ECL model, financial statements, electricity lossesAbstract
The article develops directions for improving the financial statements of electricity grid enterprises based on International Financial Reporting Standards (IFRS).
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2025-12-16
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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DIRECTIONS FOR IMPROVING FINANCIAL STATEMENTS OF ELECTRICITY NETWORK ENTERPRISES BASED ON IFRS. (2025). World Economics and Finance Bulletin, 53, 136-140. https://scholarexpress.net/index.php/wefb/article/view/6150
